A battery that was added to a solar energy system qualified for a residential energy credit. In one case, the IRS ruled that a battery that was integrated into an existing solar energy system was a qualified solar electric property expenditure under the tax code. An individual may claim a 30% credit for qualified solar electric property expenses made during the year. A qualified expense is one for property that uses solar energy to generate electricity for use in a U.S. residence used by the taxpayer. (IRS Private Letter Ruling 201809003)
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